Pro And Anti Abortion Controversy - 4704 Words

pro and anti abortion Controversy 1970-1990 In the photo to the Left we can see women marching in protest for REPEAL, these women are Pro-Choice and wanted to change the Contraception, Sterilisation and Abortion Act. In the photo to the Right we can see Pro-Lifers marching in the ‘Rally for Life’ with banners protesting to abortion. Leading up to the Controversy Leading up to the Controversy in the 70s and 80s - An introduction to where it all Began Before the abortion debates in the 70s to 80s, starting in the 1880s when the birth rate began to decline discussions began to spark over topics regarding sexual health, contraception and a woman’s right to abortion. Then the topic of abortion became a public issue again in the 1920s-1930s after the first world war, politicians started to talk about the controversy, doctors spoke out and women’s groups stated their liberal views, and news papers wrote columns on the beginning abortion controversy. At this time New Zealand began to see a strong support for the anti-abortion party from the Church, politicians and doctors. Many people in the 1930s were against abortion as they were worried about passing on there genes, and because of the widespread concern over the birth rate drop New Zealand was experiencing at this time. This was a particular concern for Frederic King of the Plunket Society and Doris Gordon of the Obstetrical Society which they voiced numerous times. Laws on Abortion Before the 1977 Abortion was madeShow MoreRelated The Abortion Controversy Essay1423 Words   |  6 Pages The controversy within the biomedical ethics topic, abortion, has two main proponents. The first is the view against abortion, also known as pro-life. The other view is rooted upon the belief of being pro-choice, or basically for abortions. These two different views are like two mathematical principles, in that although these two views have many differences, they also have larger similarities in the background. For example, when pro-choice activists support abortions due to unwanted pregnanciesRead MoreThe Debate About Abortion And Abortion1709 Words   |  7 PagesThe practice of abortion is an issue that has sparked controversy for many years. One of the initial problems that lead to the debate about abortion is the fact that, the definition of the term abortion varies from one field to another. The controversy arises because the language used to describe abortion â€Å"is a reflection of the societal beliefs of the people in that area† (McFarlane Meier 65). Generally, the World Health Organization defines abortion as induced or spontaneous termination of pregnancyRead MoreThe Issue Of Abortion On The United States Essay1280 Words   |  6 Pagespaper is the issue of Abortion, My thesis in this paper is to analyze the history of abortion in the United States prior to the Roe vs. Wade decision and afterwards, and to demonstrate the ways in which our two major political parties’ views on this issue have shifted over time along with the public’s view on the issue. Abortion has been practiced for most of human history. The ancient Greeks and Romans practiced it, although not all ancient thinkers had the same views on abortion. Ancient Greek â€Å"fatherRead More Reconstruction In The South Essay1151 Words   |  5 Pages Abortion is a very controversial subject that has been continually argued over for the past few years and probably many years to come. The main controversy is should abortion be legalized? Abortion is the destruction of the fetus or unborn child while the child is still in the mothers womb. This can be done by almost anyone from the mother herself to back alley abortions and even to abortions by clinics set up especially for this purpose. There are two sides to this abortion topic the PRO-LIFERead MoreAbortion : Abortion Or Anti Abortion1082 Words   |  5 Pages Abortion is among one of the world’s greatest debates. Americans hold the notion that someone is either pro-abortion or anti-abortion; there is no in-between. There is so much research to support both sides of the issue. For those who support abortion there is research that says that the choice belongs to every woman. There are certain circumstances that support this claim. A woman’s choice to have an abortion is her right. Is it right? Is it murder? There are countless people that view abortionRead MoreThe Issue Of Abortion And Abortion Essay1567 Words   |  7 Pages The issue of abortion is a controversial one; there are arguments on both sides of the debate. In 1973 the national case of Roe v. Wade, sparked political decisions that created a national right to abortion. Further, Roe v. Wade declared that unborn children are not `persons nor are they entitled to the same constitutional protection as `born children (Baird, Rosenbaum, 2001). However, Roe v. Wade did not end the debate, nor, did it stop both sides for continuing the fight for their individualRead MoreWhy Killing An Ordinary Adult Is Morally Wrong1485 Words   |  6 Pages Therefore, according to Marquis, a new strategy should be adopted to develop the argument o abortion. In this case, the author starts by illustrating why killing an ordinary adult is morally wrong, and tries to apply same reasons to the case of abortion. Therefore, if similar reasons can be applied to the context of abortion, then decision of it being immoral will be made. The wrong aspect in killing relates to depriving the victim life which is inherently valuable. In this case, killing deprivesRead MoreAbortion Thesis Essay1250 Words   |  5 Pages Thesis Abortion is a totally unacceptable, cruel and unethical practice and should be considered illegal except under some special cases and medical circumstances that indicate a danger to the mother. Our judicial system must consider the ethical and moral aspects of abortion as an intrinsic part of the problem when approaching this social issue. The recent banning of the partial birth abortion is a huge stride in the positive direction. Introduction Abortion is the one ofRead MoreIs The Morality Of Abortions?956 Words   |  4 Pagesmorality of abortions. Merriam-Webster defines abortion as the termination of a pregnancy after, accompanied by, resulting in, or closely followed by the death of the embryo or fetus. Abortion has been a very controversial matter and the ongoing controversy surrounding the moral and legal status of induced abortion. Some individuals are pro life and completely against it; they feel that abortion is immoral is because it is the intentional killing of a human being. However, others are pro-choice andRead MoreAbortion: A Never Ending Debate Essay example1629 Words   |  7 Pages Abortion alone has always been a major issue. Whether it’s the woman having to decide to get an abortion, or anti-abortion groups who are against abortions, trying to make them illegal all over the United States. Deciding on legalizing abortion in the United States seems to be an even bigger issue. For years people haven’t been able to come to a conclusion, legalizing or illegalizing it for good. Abortion which means the termination of a pregnancy after, accompanied by, resulting in,

Park and Sprague Free Essays

The average American life expectancy is at 75 years, which reflects an increasing population of Senior citizens projected to reach around 80 million when year 2050 comes around. This is also true with countries as developed as the USA and that of Korea estimating to be at one for every five persons belonging to the senior category. What is also projected is the fact that also by 2050, more Americans will live at 85 and above at a 30 percent increase of the population. We will write a custom essay sample on Park and Sprague or any similar topic only for you Order Now This implies a lot of things; mainly, the need for continuing care will be increased as facilities for such arrangements obviously have to be taken cared of or planned as well (Park and Sprague, 2007). Changing values in the family, the fact of urbanization and improved financial capabilities of those reaching their senior years account for this increased need for continuing care retirement institutions. The picture of current sophisticated nursing care for the elderly is no longer confined to the typical home for the aged. Today’s communities prepared for those in their retirement years take into consideration the sense of independence or autonomy of senior adults, the preservation of their dignity and especially the needed care of each unique individuals, making the residents feel that home becomes an integral ambience of their stay (Park and Sprague, 2007). Definitely, the challenges that are distinctive of the senior years include first and foremost the physical decline of the elderly. This alone cascades into several ramifications including the loss or diminished use of some sensory capacities such as loss of touch and impairment of hearing and visual capabilities (â€Å"Factors in the elder care decision. † 2005). Reduced strength becomes a source of daily struggle since motor reflexes become slow as energy levels are equally diminishing (Park and Sprague, 2007). With these changes, the decision to commit elderly to the care of professionals in institutions is usually made when all the advantages and disadvantages have been considered. Advantages include having the facilities such as residential care social services where the physical needs are virtually taken cared of; senior community center where the social interactions are looked after to alleviate loneliness and sense of detachment from the family and the community; independent housing, and nursing home care where the health is maintained and diseases are reduced to a minimum; all the needs of the elderly have been thought of and designed basing on the continuum of care concept (â€Å"Factors in the elder care decision. † 2005). Bathing, meals, and medications are practically relieved from the care of the immediate relatives and provided for by trained personnel. In addition, the elderly who can hardly sustain themselves are provided with skilled nursing facilities; those who have become totally dependent such as the bedridden and myriad health problems (Park and Sprague, 2007). Disadvantages start with the rent or cost which is understandably high. Some residential areas may be lower in cost but the isolation may complicate or worsen the health conditions of those who become lonely for their loved ones and other vital connections. Other disadvantages are the risks of physical abuse and neglect which are not hundred percent guaranteed in some or many facilities despite the promise of administrative personnel to their clients. In addition, there may limitations as to the number of residents that a facility may take in; hence it may take a while to apply and be accepted in some of the excellent communities. Questions arise whether excellent care is actually given to the elderly, or whether the staffs that are hired are actually knowledgeable and skilled to take care of the individual clients (Park and Sprague, 2007). In conclusion, the relatives or loved ones of the elderly will eventually make their decision on affordability and sense of security that they feel concerning the prospective community that they will confine their elderly into (â€Å"Factors in the elder care decision. † 2005). Studies reveal that most elderly have maintained and/restored vitality when confined to the care of these trained professionals. On the other hand, it would probably be all important that decisions be made exhaustively, as residents may find their options are decisions they need to accept as lifetime (Krooks and Stoppel, 2007) as they will be leaving homes and loved ones, and in all probability will include the decision to sell their residential abodes. Reference: Krooks, Bernard and Kirsten Stoppel. 2000. Continuing Care Retirement Communities. Accessed February 18, 2008 http://d2d. aliaba. org/_files/thumbs/rtf/Krooks_PREL0105_thumb. pdf Park , Jae Seung, and Joseph Sprague. Accessed February 17, 2008. www. aia. org/static/journal/ARTICLES/v3/Continuing_Care_Retirement_Commu nities. pdf    â€Å"Factors in the elder care decision. † 2005. Accessed February 17, 2008 http://www. mentalhelp. net/poc/view_doc. php? type=docid=7733cn=171 How to cite Park and Sprague, Papers

Snowy Mountains Engineering Company

Question: Discuss about the Snowy Mountains Engineering Company. Answer: Introduction The key accounting issues that often evident during the process of annual reporting need to be mitigated properly in order to meet the target of the organizations or projects. In this contemporary world, several accounting problems have raised, thus it is important to identify the ongoing issues in accounting, so as to reduce its affect on the financial reporting (CCH Incorporated, 2015). Accounting is considered as an essential language of conducting business for organizations. In this regard, transparent communication within the work domain enables smooth flow of business information that plays an important role in preparing the financial statements and comparing the performance of the business (Wiley, 1997). However, due to accounting issues, the organizations hardly have the opportunity to enhance the business efficiently. To mitigate this concern, maintaining accounting standards while preparing reports is the most suitable practice that allows business expansion and regulates t he economic system. The Australian Accounting Standards Board (AASB) helps the entity to ensure transparency in financial reports for users by setting suitable accounting standards (Commonwealth of Australia, 2015). The objective of the paper is to understand the issues regarding the scandals of Australian companies and its relation with Sri Lanka and Congo based on an article. Description of the Article Two companies of Australia namely Sundance and SMEC have involved in the bribery scandals to protect the contracts of multimillion-dollars. The issue has been reported to reach the Sri Lankan office and the Republic of the Congo presidents. The association of the companies with the bribery scandals has put a pressure on the present Australian government to make changes on the anti-corruption framework. According to the report of McKenzie et al. (2016), one of the mining companies of Australia, Sundance Resource has bribed the Republic of Congos leader to seek approval from president for its iron ore projects. After evaluation of the report by Australian Federal Police (AFP), it is found that son of Congos president was involved in the multimillion deals with the company (McKenzie, et al.2016). Investigation by Fairfax Media also disclosed the evidences of bribery issues conducted by Snowy Mountains Engineering Company (SMEC). It is alleged that the companys overseas member has bribed the officials of Sri Lanka to continue its 2.3 million-dollar project in 2011. As per the Fairfax Media examination, the email of the company has revealed that the Sri Lankan president demanded political donation from SMEC to start a project in the country. According to the article, the image of Australian companies regarding practicing clean business has been proved wrong after the exposure of scandals. However, the Sri Lankan president in his overnight statement clearly denied to have knowledge regarding the incident and assured the cooperation in the investigation in Australia as well as in Sri Lanka (McKenzie, et al., 2016). The secret deal in Congo by Sundance has also been exposed that the project of the Mbalamà ¢Ã¢â€š ¬Ã‚ Nabeba Iron Ore was settled by paying bribe to the son and nephew of the Congos president Denis Sassou Nguesso. In the similar context, the report of 2006 explains that the Sundances agent in Congo informed the company that for securing the license of mining in the Cameron boarder would need the support of president. As per the companys file, the deal was finalized by paying the one-third share in the iron ore project. The company further explained ASX in 2008 that it would issue a portion of Australian shares valued 13 million dollar to unknown share holder of Congo. The matter has been examined by the international NGO and human right authorities of France and discovered million dollars properties ownership by the family of president (McKenzie, et al., 2016). In addition, in the case of the Snowy Mountains and president of Sri Lanka the World Bank investigator sent a report on September 2013 stating companys involvement in the corruption in relation to the power plant project in Bangladesh in 2007. According to the manager of SMEC, the president was largely involved in the entire scandal, wherein the companys account revealed that 27 thousand Australian dollars have been paid to the unnamed person as bribe to continue the project (McKenzie, et al., 2016). Identification of Accounting Concept and Its Link with the Issue Corruption may be defined as misuse of the power for political and personal benefits, which has become a common practice in the contemporary world. The characters of corruption and its persistence can be seen through the article, wherein not only the organizations, but also all the systems including political entities are involved in the corruption (Abjorensen, 2014). There are many instances of corruption and fraud cases such as WorldCom and Enron among others, which clearly indicate the concern for corruption and fraud in the international market. As per the article, the bribery deal of Australian company SMEC with the Sri Lankan political leader has led to the attrition of investors and public confidence in the financial market (Abdullahi, Mansor, 2015). The major issue of Sundance is that the company did not follow the financial reporting theories or principle of accounting, which significantly suggests to set strict standards in preparing financial reports by the organizations. The company has failed to bring transparency in the financial reporting due to which the bribery scandal has been occurred, as the resources have been used in corruption and bribery. Thus, it is observed that the companies lack ethical behavior within the work process that involve in making correct and fair means in the decision making process. The companies have not considered ethical behavior while dealing with political leaders of different countries in matter of bribery (Elliott, Elliott, 2011). On the other hand, auditing and accounting standards helps in ensuring transparency in generating financial information and mitigating the risks of illegality and unethical issues within the organization. However, the undisclosed transaction elaborated in the ar ticle between son and nephew of Congos president and Sundance clearly displays the unethical and corruption practices. Thus, it is stated that a key reason for keeping the transaction secret is to indulge in the corruption, which need to be mitigated to ensure expansion or business development in long run (Malagueno, 2011). Underlying Assumptions of Conceptual Framework of Financial Reporting There are some underlying assumptions of financial statements under the framework of financial reporting among which providing required information regarding important issues or probable risks for decision making process is not included in the financial statements. Thus, it is assumed that the financial statement requirements have limited scope for the use of management due to which organizations might not be able to acquire competitive advantages in long run. The use of mixed value in the financial statements creates confusion to evaluate and determine the meaning of different figures due to which it cannot be considered as a future predictor. These factors clearly indicate the significance of adopting changes in the financial reporting process, wherein all the details of transactions and other information will be provided to monitor the potential of the companies in this competitive market (Becker Educational Development Corp, 2014). The companies such as Sundance and SMEC of Australia have not able to maintain the set accounting standards. The case of corruption and bribery has made lose the reputation of the companies in the market. The AFP has identified several aspects of the SMEC and its relation with the office of the Sri Lankan president based on which it is investigating the matter. The uncovering facts about the bribe deals between Sundance and the Presidents family of Congo have disclosed the corporate corruption culture in Australia due to which several other companies face problem in surviving in the market with higher profitability. Thus, in this regard, it can be stated that with the support of the investigation process of AFP, the entire case is expected to uncover and further implement changes in the financial reporting accordingly. Introduction of the Major Issues in New Accounting Standards The exposure draft, which has been published in the International Accounting Standards Board (IASB), includes a proposal of the amendment in IFRS 4 Insurance Contracts. The proposed amendments are intended to deal with the concern shown by some of the interested parties regarding IFRS 9 Financial instruments, date of effectiveness and the proposed insurance contracts. Certain companies have also expressed their perceptions about the rising accounting volatility in the profit and loss with the need new financial instruments and its application (IFRS, 2015). The issues that will be addressed through the draft are as follow: Overlay approach: IASB would propose an alternative, which will permit the entities to introduce contracts within the scope of FRS 4. Reclassification from profit and loss to other inclusive income or expenditures occurring from selected financial assets is stated in the approach (International Accounting Standards Board, 2015) Deferral approach: Option of temporary exemption is obtained from IFRS 9 application for the entities that are engaged in principal activity of issuing contracts within the capacity of the IFRS 4. The purpose of the exemption is to identify the entities that are affected for the operation date of IFRS 9 new insurance contract standards. The reason for targeting these entities is due to the engagement in activities, which results in contract as per the IFRS 4 (International Accounting Standards Board, 2015) General Views of the Commenting Parties on Comment Letters From the comment letter, the feedbacks of four entities have been selected. The first respondent commented on the draft is Allianz group, Germany, which is a global company functioning in the area of insurance and management of asset. The company has provided support on both the dimensions proposed by the IASB and acknowledge the board for introducing these issues in order to mitigate the problems in insurance sector. The company further believes that only deferral approach would be helpful in addressing the overall issues of the insurance sector. According to the perception presented by the Allianz group, it can be stated that the overlay approach would not be able to mitigate the extra accounting mismatch and temporary volatility evolving from the incorrect arrangement of the effective dates. Thus, the company supports the proposed application of the IASB as it provides the effective solution for the insurance companies (Sauer, Fichtl, 2015). The second respondent is Ernst Young Global Limited, who agreed with the IASB proposal. The company supports the overlay approach in which the entities are allowed to eliminate accounting mismatch with the support of appropriate measures. However, there is a concern shown by the company regarding lack of clarity evident in the definition of financial assets of the insurance contracts. Contribution of the needless application diversity has been apparent in the overlay approach by the company. In this regard, the company agreed to the deferral approach, as this approach provides certain insurance companies to postpone the IFRS 9 effective date. Hence, the company has urged the IASB to improve IFRS 4 in shortly (Ernst Young Global Limited, 2015). In accordance, the next respondent is Belfius, a Belgian bank-insurer, which provides the banking and the insurance services to the customers. The company agrees with the overlay approach and it is a useful instrument to lessen the time factor between IFRS 9 and new insurance contract. The financial statements comparability of the approach has been supported by the company. However, as per the feedback provided by the company, it is observed that the company does not support the application of deferral approach and stated that this approach would not add any solution to the company, as it involves the complex operational consequences and extra cost. Temporary exemption would not help in providing the alternative workable solution and there are least possibilities for the company to apply this approach. Thus, it is assumed that the overlay approach would provide consistency in the financial statements, as compared to the other approach (Flandre, Vankelecom, 2015). The fourth respondent on the proposed draft is Grant Thornton International Limited, which has largely agreed with the introduction of two different approaches in the draft. As per the company, these approaches would help in addressing the diverse concerns to various extents starting from financial reporting process to strategic implementation of the organization, as it also depends on the capabilities of the company. Both the approaches of draft are supported by the company, wherein the company stated that the temporary exemption would serve comparatively better solution for the problems of the insurance companies that might be raised during the work process. The deferral approach would also contribute towards the improvement in financial instruments in accounting. The company considered the overlay approach as an advantage in avoiding the implementation of IFRS 9. The company also acknowledged the challenges in designing majority test based on the income and expenditure (Sharp, K, 2015). Assumptions of Private and Public Interest The amendments in IFRS 4 Insurance Contracts supports the financial guarantee to meet the definition of the contract in the public sector companies, wherein the amendment would benefit the companies in applying accounting principles in the insurance contract. As per the HM treasury, the overlay approach would not add any kind of benefits for the public interest, as this approach would not able to make implications on the public sector. The draft proposed by the IASB would become effective, if the amendments get excluded based on the draft, whereas the public sector entities would be facilitated with consistent accounting policies, if the amendments are omitted from the draft (HM Treasury, 2016). According to the theory of public interest, the regulation of firms and other economic players help in contributing towards promoting the public interest. The public interest can be regarded as the most suitable share of scare resources among the individual and society (Hertog, 2010). The new proposed draft of the amendments in IFRS 4 Insurance Contracts is expected to provide better and consistent comparability of financial performances of the insurances entities. Thus, it is observed that the conceptual framework of the amendment would further help in introducing the financial transaction in more efficient manner (European Commission, 2016). On the other hand, the approaches used in the draft would permit private entities to manage the accounting mismatch. The reclassification of the profit loss and other comprehensive income and expenses would be possible with the utilization of the overlay approach for companies in the private sector. The amendments in IFRS 4 Insurance Contracts would help in setting the standards in the insurance contract. The deferral approach would be beneficial for maintaining time gap of effective date of IFRS 9. The financial instrument of the private insurance companies would be transparent with the application of the both the approaches of the proposed draft of the amendment (Deloitte Global Services Limited, 2016). From this perspective, private interest theory suggests that the regulation serves individual interest, wherein all the private sectors are rational and self-interested in forming the contents of the process of regulation (Soobaroyen, 2011). The private sector would able to decide the qualifying financial assets of insurance companies. Concerning private interest in the proposed draft on IFRS 4, it is observed that the draft would help in defining the asset backing liabilities and the idea of the overlay approach that is required to track the reporting date. The development of new accounting regulation can further help in maintaining the financial statements (FASB, 2016). Different organizations adopt various types of accounting standards and methods for the transaction in financial statements. With the development of economic standards, several entities such as International Accounting Standards Board (IASB) have been setting new standards for preparing the financial statements. In this regard, it can therefore be stated that amendments in IFRS 4 Insurance Contracts help in exploring the accounting standards in insurance entities. Hence, by utilizing the overlay and the deferral approaches, the insurance sector would be able to resolve the problems evident in the current work procedure (Cortese, Irvine, 2010). References Abdullahi, R Mansor, N. (2015). Fraud triangle theory and fraud diamond theory understanding the convergent and divergent for future research. International Journal of Academic Research in Accounting, Finance and Management Sciences, 5, 38-45. Abjorensen, N. (2014). Corruption, Asia and the g20. Combating Corruption, 1-156. Becker Educational Development Corp. (2014). Limitations. Financial Reporting, 1-53. CCH Incorporated. (2015). Introduction. Top Accounting Issues For 2016 CPE Course, 1-226. Commonwealth of Australia. (2015). Objective. First-time Adoption of Australian Accounting Standards, 1-32. Cortese, C., Irvine, H. (2010). Introduction . Investigating International Accounting Standard Setting: The Black Box of IFRS 6, 1-30. Deloitte Global Services Limited. (2016). Amendments to IFRS 4: Applying IFRS 9 financial instruments with IFRS 4 insurance contracts [ED] Quick Article Links, Retrieved September 9, 2016, from https://www.iasplus.com/en-ca/projects/ifrs/exposure-drafts/temporary-measures-relating-to-the-effective-dates-for-ifrs-9-and-the-new-insurance-contracts-standard-research Elliott, B Elliott, J. (2011). Financial accounting and reporting. Financial Times Prentice Hall, 1-897. Ernst Young Global Limited. (2015). Invitation to comment Exposure draft ED/2015/11 applying IFRS 9 financial instruments with IFRS 4 insurance contract. Investor in People, 1-12. European Commission. (2016). On the activities of the IFRS foundation, EFRAG and PIOB in 2015. Report from the Commission to the European Parliament and the Council, 1-11. FASB. (2016). Comparability in international accounting standardsAn overview. Retrieved September 9, 2016, from https://www.fasb.org/jsp/FASB/Page/SectionPagecid=1176156245663 Financial Accounting Standard Board. (2016). Nonpublic entity stakeholders: Your views are critical in improving financial reporting. Retrieved September 9, 2016, from https://www.fasb.org/jsp/FASB/Page/SectionPagecid=1176158613128 Flandre, C. Vankelecom, J. (2015). IASB ED/2015/11 applying IFRS 9 financial instruments with IFRS 4 insurance contracts. Belifus, 1-5. Hertog, J. (2010). Public interest theories of regulation. Review of Economic Theories of Regulation, 1-59. HM Treasury. (2016). Insurance contracts: applying IFRS 9 financial instruments with IFRS 4 insurance contracts. Financial Reporting Advisory Board Paper, 1-6. Houses of the Oireachtas Service. (2010). Introduction. Accounting Standards, 1-20. IFRS. (2015). Insurance contracts: Exposure draft comment letters (ed/2015/11), Retrieved September 9, 2016, from https://www.ifrs.org/Current-Projects/IASB-Projects/Insurance-Contracts/Exposure-Draft-December-2015/Pages/default.aspx International Accounting Standards Board. (2015). Proposed amendments to IFRS 4. Exposure Draft ED/2015/1, 1-48. Malagueno, R. (2011). Introduction. Accounting and Corruption: A Cross-Country Analysis, 1-33. McKenzie N, et al. (2016). Australian companies linked to bribe scandals in Sri Lanka and Congo. Retrieved September 9, 2016, from https://www.smh.com.au/business/australian-companies-linked-to-bribe-scandals-in-sri-lanka-and-congo-20160823-gqyzlp.html Sauer, R. Fichtl, N. (2015). Comments on the IASBs exposure draft ed/2015/11 applying IFRS 9 financial instruments with IFRS 4 insurance contracts. Allianz, 1-6. Sharp, K. (2015). ED/2015/11 Applying IFRS 9 financial instruments with IFRS 4 insurance contracts - proposed amendments to IFRS 4. Grant Thornton International Ltd, 1-7. Soobaroyen, T. (2011). Prior theoretical and empirical work. The Consequences of Accounting Regulation without Accountants: The Case of UK Political Parties [draft / work in progress], 1-37. Wiley. (1997). Overview. Financial Accounting and Accounting Standards, 1-10.